|This paper is a research on the economical analysis of the food waste recycling in order to enhance the proper management of food waste. In Korea, food waste is separated from the source compulsorily and treated on the feed, compost and other recycling plant. In this study the present economical evaluations of food waste recycling plants, such as collection & transportation, construction, operation cost and B/C analysis, is investigated. Based on a food waste recycling plants with a 50 ton/day, costing analysis was conducted by the present value criterion technique. The actual operation costs for directly operated plants were 88,358 won/ton for feed production, 79,015 won/ton for composting, 49.934 won/ton for other recycling, and 96.285 won/ton for incineration. When the profit from products sale for each recycling system and the depreciation cost of plants were considered, the costs for direct operation were 95,784 won/ton for feed production system, 96,824 won/ton for composting system, 56,576 won/ton for other recovery system and 143,776 won/ton for incineration system. And when a new facility is constructed, feed production could be favorable in operation cost and environmental aspects.